Action(s) taken or orders passed

An ISO 9001-2000 Company Date: September 30, 2026 THE LISTING DEPARTMENT, THE LISTING DEPARTMENT, BSE Ltd. (Designated Stock Exchange) National Stock Exchange of India Ltd. PJ Towers, Dalal Street, Exchange Plaza, Bandra Kurla Complex, Mumbai- 400 001 Bandra (E), Mumbai- 400 051 Stock Code: 532925 Stock Code: KAUSHALYA Dear Sir/ Madam, Sub: Intimation of receipt of Order u/s 271DA of the Income Tax Act, 2026. Ref: Disclosure under Regulation 30 read with Para A of Part A of Schedule III of the SEBI (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“SEBI Listing Regulations”) Pursuant to Regulation 30 of the Securities and Exchange Board of India (Listing Obligations and Disclosure Requirements) Regulations, 2015 (“Listing Regulations”), we hereby inform you that the Company has received an order under section 271DA of Income-tax Act, 1961 (“IT Act”) for the Assessment Year (“AY”) 2018-19 dated 29th September, 2026 received by us on 30th September, 2026, issued by the Deputy Commissioner of Income Tax, Central Circle- 15, New Delhi against the Company. The details required under Regulation 30 of the SEBI Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026, in relation to the abovementioned, is enclosed herewith as Annexure- I. The above information will also be made available on the Company's website at: http://www.kaushalya.net/others.htm This is for your record and reference Thanking you. For Kaushalya Infrastructure Development Corporation Limited Sanjay Lal Gupta Whole-time Director & Company Secretary DIN: 08850306 An ISO 9001-2000 Company Annexure-I Disclosure of information pursuant to SEBI Listing Regulations read with SEBI Master Circular No. HO/49/14/14(7)2025-CFD-POD2/I/3762/2026 dated January 30, 2026 Sr. No. Particular Details 1. Name of the authority Deputy Commissioner of Income Tax, Central Circle- 15, New Delhi 2. Nature and details of the The Company has received an order under section action(s) taken, initiated or 271DA of the Income Tax Act, 1961 dated 29th order(s) passed; September, 2026 received by us on 30th September, 2026, issued by the Deputy Commissioner of Income Tax, Central Circle- 15, New Delhi against the Company. 3. Date of receipt of direction or 30th September, 2026 order, including any ad-interim or interim orders, or any other communication from the authority; 4. Details of the The Company has received an Order under section violation(s)/contravention(s) 271DA of the Income-tax Act, 1961, wherein it has committed or alleged to be been held that the Company received an amount committed; aggregating to Rs. 20.92 lakh during F.Y. 2017-18 in contravention of section 269ST of the Income-tax Act, 1961. The order relates to alleged violations of Section 269ST. 5. Impact on financial, operation or The Company is currently evaluating the Order and other activities of the listed does not agree with the observations made therein. entity, quantifiable in monetary The Company believes that it has strong legal and terms to the extent possible. factual grounds to challenge the Order before the appropriate appellate authorities and will take necessary steps accordingly. The Order does not have any significant or adverse impact on the financial position, operations or other activities of the Company.